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IN RE GRAY

No. 07-41672-HJB.

378 B.R. 728 (2007)

In re William E. GRAY & Katherine M. Gray, Debtors.

United States Bankruptcy Court, D. Massachusetts.

December 7, 2007.

Attorney(s) appearing for the Case

Jack E. Houghton, Pittsfield, MA, for Debtors.

Janice G. Marsh, The Marsh Law Firm, PC, Worcester, MA, for Trustee and Assistant U.S. Trustee.

MEMORANDUM OF DECISION

HENRY J. BOROFF, Bankruptcy Judge.

Before the Court is the "Trustee's Objection to Claim of Exemption" (the "Objection") filed by Janice G. Marsh, the Chapter 7 Trustee (the "Trustee"). The Trustee objects to the debtors' claim of a homestead exemption under Massachusetts General Laws ch. 188 (the "Massachusetts Homestead Statute," "Massachusetts Homestead Exemption" or "MGL ch. 188") in their mobile home ("manufactured home...

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